Farmer (Inspector of Taxes) v Bankers Trust International Ltd

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970
• Gallic Leasing Ltd v Coburn (Inspector of Taxes)
• Pattison v Marine Midland Ltd

REFERS TO

• Prenn v Simmonds

REPORTED OPINION OF in

• [1990] BTC 410
• 64 TC 1
• 27/06/1990 Times Law Reports

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• [1990] STC 564

CONSIDERED in

• Carr (Inspector of Taxes) v Armpledge Ltd ; Same v Fielden and Ashworth Ltd
• Carr (Hmit) (Respondent) ARMPLEDGE Ltd (APPELLANT) Carr (Hmit) (Respondent) Fielden & Ashworth Ltd (Appellant)
• William Peter Carr and Another v Armpledge Ltd and Another

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• HM Revenue and Customs v Halcyon Films LLP

APPEAL RESOLVED in

• Farmer (Inspector of Taxes) v Bankers Trust International Ltd

AFFIRMED in

• Farmer (Inspector of Taxes) v Bankers Trust International Ltd

This document cites

• Pattison v Marine Midland Ltd
• R.T.Z. Oil and Gas Ltd v Elliss
• Gallic Leasing Ltd v Coburn (Inspector of Taxes)
• R.T.Z. Oil and Gas Ltd v Elliss
• Prenn v Simmonds



See all quotations

• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970